Précis: The taxpayer was an Ontario corporation that was dissolved in 2007. On October 18, 2010, it was assessed pursuant to section 160 of the Income Tax Act (the “Act”) relating to the tax indebtedness of 1473661 Ontario Limited (presumably a related corporation) as at that date. The Crown moved to compel the taxpayer to take steps to revive its corporate status within 30 days.
1455257 Ontario Inc. - v. R. - TCC: Dissolved corporation ordered to obtain revival to continue appealPlus >